Smt. Kamlaben Hashmukhlal Patel, Surat V. Income Tax Officer, Ward-1(3)(7), Surat

ITA 261/SRT/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5834 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 28-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGHLA
• Assessee Lawyers: RAJESH UP A DHYAY ITP
• Section: 271(1)(c); 22

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.A NO.261/SRT/2017 . . ./ I.T.A NO.498/SRT/2018 [ [ / ASSESSMENT YEAR: 2013-14 SMT.KAMLABEN HASHMUKHLAL PATEL, 76, WADIA NAGAR, ADAJAN ROAD, SURAT 395009. [PAN: BHGPP 0145 R] VS . THE INCOME TAX OFFICER, WARD-1(3)(7), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI RAJESH UPADHYAY - I . T . P /REVENUE BY SMT. ANUPAMA SINGHLA SR.DR / DATE OF HEARING: 2 2 . 0 4 .20 2 1 /PRONOUNCEMENT ON: 2 2 . 0 4 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS OF LD.COMMISSIONER OF INCOME TAX (APPEALS)-2, SURAT HEREINAFTER REFERRED AS LD. CIT(A) DATED 29.06.2017 AND 22.06.2018 FOR THE ASSESSMENT YEAR (AY) 2013-14. ITA NO. 261/SRT/2017 IS AGAINST THE ADDITIONS IN QUANTUM ASSESSMENT AND ITA NO 498/SRT/2018 IS AGAINST THE PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE INCOME-TAX ACT. 2. THESE APPEAL WERE TAKEN UP FOR HEARING ON 22 ND APRIL 2021 ON THE APPLICATION FILED BY ASSESSEE APPLICATION DATED 01.03.2021 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 (VSV-2020) AND HAD ALREADY RECEIVED FORM-3, VIDE CERTIFICATE SMT. KAMLABEN HASHMUKHLAL PATEL VS. ITO, WARD-1(3)(7), SURAT. / ITA NO.498/SRT/2018 FOR A.Y. 2013-14 2 NO.226918950250121 ISSUED FROM THE OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, DATED 25.01.2021 COPY OF WHICH IS FILED. THE LD. AR FOR THE ASSESSEE PRAYED THAT AS PER THE UNDERTAKING GIVEN BY THE ASSESSEE WHILE APPLYING FOR SEEKING BENEFITS OF VSV-2020, THE ASSESSEE MAY BE ALLOWED TO WITHDRAW BOTH THE APPEALS. 3. THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) APPEARING FOR THE REVENUE HAS NO OBJECTION IF BOTH THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. REPRESENTATIVES OF THE PARTIES AND THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE. KEEPING IN VIEW THE FACTS THAT THE ASSESSEE HAVE SETTLED THE DISPUTE WITH THE DEPARTMENT QUA PAYMENT OF TAX FOR THE YEAR UNDER CONSIDERATION, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 22 ND APRIL 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 22 ND APRIL 2021 / #SGR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT